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SSRN eLibrary Search Results
JEL Code: M4
7,479,903 Total downloads
Showing Papers 3,621 - 3,670 of 17,477
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Managing Project Investments Irreversibility by Accounting Relations
International Journal of Project Management, 2017, 35 (6), 955-963
Antonio Focacci
University of Bologna - School of Economics, Management, and Statistics
Date Posted: May 22, 2017
Accepted Paper Series

Incl. Electronic Paper Inferring Conservatism from the Asymmetric Reporting of Accruals: A Conditional Heteroscedastic Modeling Approach
Albert Kwame Mensah
City University of Hong Kong (CityUHK)
Date Posted: May 22, 2017
Working Paper Series
4 downloads

Incl. Electronic Paper A Framework and Validation of Interactions Among Business Risk, Governance Mechanisms, Audit Fees, and the Content of Auditor's Report
El-Dyasty, M. A (2013).framework and validation of Interactions among Business Risk, Governance Mechanisms, Audit Fees, and the Content of Auditor Report . The Egyptian Journal for Commercial Studies. Vol. 37:1, 1-40.
Mohamed M. El-Dyasty
Mansoura University
Date Posted: May 22, 2017
Accepted Paper Series
3 downloads

Incl. Electronic Paper The Relationship between the Management of Payables and the Return to Investors
Taryn Moodley, Mike Ward and Chris Muller
University of Pretoria - Gordon Institute of Business Science, University of Pretoria - Gordon Institute of Business Science and Independent
Date Posted: May 20, 2017
Working Paper Series
132 downloads

Incl. Electronic Paper Customer Concentration and Earnings Management: Evidence from the Sarbanes–Oxley Act
Ryoonhee Kim and Weiqing Luo
City University of Hong Kong and City University of Hong Kong
Date Posted: May 19, 2017
Working Paper Series
6 downloads

Incl. Electronic Paper Does Litigation Encourage or Deter Real Earnings Management?
Sterling Huang, Sugata Roychowdhury and Ewa Sletten
Singapore Management University - School of Accountancy, Boston College and Boston College
Date Posted: May 18, 2017
Working Paper Series
16 downloads

Effort Choices between Group and Individual Tasks in Mixed Incentives
Journal of Management Accounting Research, Forthcoming
Yu Tian, Brad Tuttle and Robert A. Leitch
University of Central Florida - Kenneth G. Dixon School of Accounting, University of South Carolina - Department of Accounting and University of South Carolina
Date Posted: May 18, 2017
Accepted Paper Series

Incl. Electronic Paper Are Internal Audits Associated with Reductions in Operating, Financial Reporting, and Compliance Risk?
Joseph V. Carcello, Marc Eulerich, Adi Masli and David A. Wood
University of Tennessee, University of Duisburg-Essen, Mercator School of Management, University of Arkansas - Sam M. Walton College of Business and Brigham Young University - School of Accountancy
Date Posted: May 18, 2017
Working Paper Series
8 downloads

Incl. Electronic Paper Testing for Convexity Relevance: An IFRS 9 Cashflow Benchmark Test Proposal
Luigi A. Cefis
Intesa SanPaolo SpA
Date Posted: May 17, 2017
Working Paper Series
51 downloads

Incl. Electronic Paper Multiple Audit Mechanism and Audit Quality: Some Preliminary Evidence
Mohamed M. El-Dyasty
Mansoura University
Date Posted: May 17, 2017
Working Paper Series
8 downloads

Incl. Electronic Paper Financial Reporting for Pollution Reduction Programs
Yonca Ertimur, Jennifer Francis, Amanda Gonzales and Katherine Schipper
University of Colorado at Boulder - Department of Accounting, Duke University, University of Nebraska at Lincoln and Duke University - Fuqua School of Business
Date Posted: May 17, 2017
Working Paper Series
9 downloads

Incl. Electronic Paper Why Do Accruals Predict Earnings?
Jonathan Lewellen and Robert J. Resutek
Dartmouth College - Tuck School of Business and University of Georgia - J.M. Tull School of Accounting
Date Posted: May 17, 2017
Working Paper Series
29 downloads

Incl. Electronic Paper Understanding Audit Oversight Transformation: Ramifications of Institutional Work and the Power of (De-)Mythologizing
Lukas Loehlein and Anke Müßig
London School of Economics & Political Science (LSE) - Department of Accounting and Universite du Luxembourg
Date Posted: May 17, 2017
Working Paper Series
6 downloads

Accounting for Business Combinations and Takeover Premiums: Pre- and Post-IFRS
Australian Journal of Management, Vol. 42, No. 2, 2017
Martin Bugeja and Anna Loyeung
University of Technology, Sydney and University of Technology, Sydney - School of Accounting
Date Posted: May 16, 2017
Accepted Paper Series

Incl. Electronic Paper Entry Threats and Audit Fees: Evidence from the Merger of Professional Accounting Bodies in Canada
Stephanie F Cheng, Ole-Kristian Hope and Danqi Hu
University of Toronto - Rotman School of Management, University of Toronto - Rotman School of Management and Northwestern University - Kellogg School of Management
Date Posted: May 16, 2017
Working Paper Series
17 downloads

Incl. Electronic Paper Negotiated Bank Finance, Earning Quality and Firm Characteristics: Indian Evidence
Santanu K. Ganguli and Soumya Guha Deb
Xavier Institute of Management, Xavier University, Bhubaneswar, India (XIMB) and Xavier Institute of Management
Date Posted: May 16, 2017
Working Paper Series
8 downloads

Incl. Electronic Paper The Deferred Tax Asset Valuation Allowance and Firm Creditworthiness
Alexander Edwards
University of Toronto - Rotman School of Management
Date Posted: May 16, 2017
Last Revised: May 22, 2017
Working Paper Series
5 downloads

Who Influences the Design of Management Accounting Systems? An Exploratory Study
Australian Accounting Review, Forthcoming
Sophie Hoozée and Falconer Mitchell
Ghent University-Universiteit Gent - Department of Accountancy and Corporate Finance and University of Edinburgh
Date Posted: May 16, 2017
Accepted Paper Series

Incl. Electronic Paper Market Ambiguity and Individual Investor Information Demand
Rajib Hasan, Abdullah Kumas and Joyce van der Laan Smith
University of Houston, Clear Lake - School of Business, University of Richmond - Robins School of Business and University of Richmond
Date Posted: May 15, 2017
Working Paper Series
9 downloads

Incl. Electronic Paper Unrealized Gains and Losses of Securities, Abnormal Returns, and Risk Sharing Among Keiretsu Firms
Akihiro Yamada and Ko Inaba
Chuo University - Faculty of Commerce and Chuo University
Date Posted: May 15, 2017
Last Revised: May 19, 2017
Working Paper Series
14 downloads

Incl. Electronic Paper Do Financial Analysts Generate Value-Relevant Interpretive Information from 10-K Filings?
Jamie Diaz, Kenneth Njoroge and Philip B. Shane
College of William and Mary, College of William and Mary - Mason School of Business and College of William & Mary
Date Posted: May 15, 2017
Working Paper Series
27 downloads

Incl. Fee Electronic Paper Corporate Leverage and Employees' Rights in Bankruptcy
CEPR Discussion Paper No. DP12033
Andrew Ellul and Marco Pagano
Indiana University - Kelley School of Business - Department of Finance and University of Naples Federico II - Department of Economics and Statistics
Date Posted: May 15, 2017
Working Paper Series

Incl. Electronic Paper The Value Relevance of Corporate Sustainability Disclosures: An Analysis of a Dataset from One Large Asset Owner
George Serafeim and Jyothika Grewal
Harvard University - Harvard Business School and Harvard University, Harvard Business School, Students
Date Posted: May 13, 2017
Working Paper Series
134 downloads

Loan Loss Provisioning and Income Smoothing in US Banks Pre and Post the Financial Crisis
International Review of Financial Analysis, Volume 25, Pages 64–72, December 2012
DOI: 10.1016/j.irfa.2012.06.007,

Heba Abou-El-Sood
Lancaster University - Management School
Date Posted: May 13, 2017
Accepted Paper Series

Incl. Electronic Paper The Importance of Information Asymmetry to Auditor Choice, Audit Fees, and Going Concern Opinions: Evidence from Exploiting Exogenous Shifts in Analyst Coverage
Joshua L. Gunn, Nicholas Hallman, Chan Li and Jeffrey Pittman
University of Pittsburgh - Katz Graduate School of Business, University of Texas at Austin - Department of Accounting, University of Pittsburgh - Katz Graduate School of Business and Memorial University of Newfoundland (MNU) - Faculty of Business Administration
Date Posted: May 13, 2017
Last Revised: May 14, 2017
Working Paper Series
33 downloads

Management Accounting in Financial Function Enterprise (Управлінський облік у фінансовій функції підприємства)
Plikus I., Cherkas I. & Openko K. (2016) “Management accounting in financial function enterprise “. Eastern Europe: Economy, Business and Management 4. 359-362,
Iryna Plikus
Sumy State University
Date Posted: May 13, 2017
Accepted Paper Series

Accounting Intellectual Property, Intellectual Capital and Intangible Assets (Інтелектуальна власність та інтелектуальний капітал як нематеріальні активи та об'єкти бухгалтерського обліку)
Plikus I. (2015) “Accounting intellectual property, intellectual capital and intangible assets” Global and national economic issues, 8, 1164-1168 ,
Iryna Plikus
Sumy State University
Date Posted: May 13, 2017
Accepted Paper Series

Incl. Electronic Paper Intellectual Property: Financial Accounting and Legal Aspects (Інтелектуальна власність: фінансово-бухгалтерські та юридичні аспекти)
Plikus I. (2016) “Intellectual property: financial accounting and legal aspects “. Eastern Europe: Economy, Business and Management 3: 242-248,
Iryna Plikus
Sumy State University
Date Posted: May 13, 2017
Last Revised: May 15, 2017
Accepted Paper Series
3 downloads

Financial and Accounting Approaches to Definition of the Intangible Factors Impact on the Value of the Company (Фінансово-бухгалтерські підходи щодо визначення впливу нематеріальних факторів на вартість підприємства)
Boronos V., Aleksandrov V. & Plikus I. (2016) “Financial and accounting approaches to definition of the intangible factors impact on the value of the company”. Economic annals-xxi 160 (7-8): 121-125 ,
Iryna Plikus
Sumy State University
Date Posted: May 13, 2017
Accepted Paper Series

Incl. Electronic Paper Sustainability Committee Effectiveness and CSR Assurance
Larelle Law Chapple, Zixi Chen and Yuyu Zhang
QUT School of Business, Queensland University of Technology and Queensland University of Technology - School of Accountancy
Date Posted: May 13, 2017
Working Paper Series
13 downloads

Incl. Electronic Paper Do Non-Big 4 Partners with Big 4 Experience Deliver Higher Audit Quality?
Aleksandra B. Zimmerman
Northern Illinois University - Department of Accountancy
Date Posted: May 12, 2017
Working Paper Series
15 downloads

Incl. Electronic Paper Why are People Honest? Internal and External Motivations to Report Honestly
Pamela R. Murphy, Michael J. Wynes, Till-Arne Hahn and Patricia G. Devine
Queen's University - School of Business, Queen's University, Queen's University and University of Wisconsin - Madison
Date Posted: May 12, 2017
Working Paper Series
8 downloads

Incl. Electronic Paper City Image Management Through Design (IMD) as a Path For Sustainabilily
International Journal of Business and Management Invention, Volume 6 Issue 5, May. 2017, PP—20-27,
Erika Anastasia Rogel Villalba and Carlos Jesús González Macías
Universidad Autonoma de Ciudad Juarez and Universidad Autonoma de Ciudad Juarez
Date Posted: May 12, 2017
Accepted Paper Series
2 downloads

Incl. Electronic Paper Enhanced Business Reporting: Value Relevance and Determinants of Valuation-Related Disclosures
Journal of Intellectual Capital, Forthcoming
Christine Reitmaier and Wolfgang Schultze
University of Augsburg and University of Augsburg
Date Posted: May 11, 2017
Accepted Paper Series
27 downloads

Incl. Electronic Paper Sovereign Wealth Funds, Capacity Building, Development, and Governance
Wake Forest Law Review, Vol. 34, 2017
Larry Catá Backer
Pennsylvania State University, Penn State Law
Date Posted: May 11, 2017
Accepted Paper Series
18 downloads

The Impact of Mandatory IFRS Adoption on Investment Efficiency: Standards, Enforcement and Reporting Incentives
Ru Gao and Baljit K. Sidhu
The University of Queensland and UNSW Australia Business School, School of Accounting
Date Posted: May 11, 2017
Working Paper Series

Incl. Electronic Paper Economic Determinants and Consequences of the Proactive Disclosure of Internal Control Weaknesses and Remediation Progress in IPO
Sudipta Basu, Jagan Krishnan, Jong Eun Lee and Yinqi Zhang
Temple University - Department of Accounting, Temple University - Department of Accounting, Sungkyunkwan University and American University
Date Posted: May 11, 2017
Working Paper Series
23 downloads

Incl. Electronic Paper The Importance of Quantifying Uncertainty: Examining the Effects of Sensitivity Analysis and Audit Materiality Disclosures on Investors’ Judgments and Decisions
Aasmund Eilifsen, Erin Hamilton and William F. Messier Jr.
Norwegian School of Economics (NHH) - Department of Accounting, Auditing, and Law, University of Nevada, Las Vegas and University of Nevada, Las Vegas - Department of Accounting
Date Posted: May 11, 2017
Working Paper Series
12 downloads

Incl. Electronic Paper Independent Analysts’ Estimates of Firm Value
Kristian D. Allee, Devon Erickson, Adam M. Esplin and Stephannie Larocque
University of Arkansas - Department of Accounting, Utah State University - Huntsman School of Business, University of Alberta - Department of Accounting and University of Notre Dame - Mendoza College of Business
Date Posted: May 11, 2017
Working Paper Series
23 downloads

Incl. Electronic Paper Non-GAAP Earnings: International Overview and Suggestions for Research
Ana Cristina Marques
Nova School of Business and Economics
Date Posted: May 11, 2017
Working Paper Series
43 downloads

Incl. Electronic Paper Mandatory IFRS Adoption and Changes in Default Prediction Accuracy
Elizabeth Gutierrez and Maria Vulcheva
Universidad de Chile and Florida International University
Date Posted: May 11, 2017
Working Paper Series
16 downloads

Focus on Dividend Practices of Omani Firms Questionnaire Survey Findings
Journal of Financial Management and Analysis, Vol. 29(2), 2016
Jasim Yusuf Ali Abdulla
Ahlia University
Date Posted: May 11, 2017
Accepted Paper Series

Incl. Electronic Paper Non-GAAP Reporting: Evidence from Academia and Current Practice
Dirk E. Black, Theodore E. Christensen, Jack T. Ciesielski Jr. and Benjamin C. Whipple
Tuck School of Business at Dartmouth, University of Georgia, R.G. Associates and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Date Posted: May 11, 2017
Working Paper Series
30 downloads

Incl. Electronic Paper On Long-Tenured Independent Directors
Stefano Bonini, Justin Deng, mascia ferrari and Kose John
Stevens Institute of Technology - School of Business, New York University (NYU), Leonard N. Stern School of Business, Department of Accounting, New York University (NYU) and New York University (NYU) - Department of Finance
Date Posted: May 11, 2017
Working Paper Series
30 downloads

Executive Compensation Disclosures: The Effect of Table Versus Formula Formats
Yifei Xia and Jun Han
Shanghai University of Finance and Economics and The University of Hong Kong
Date Posted: May 10, 2017
Working Paper Series

Incl. Electronic Paper Toward a Unified Theory of Materiality in Securities Law
Columbia Journal of Transnational Law, Forthcoming
Kurt S. Schulzke and Gerlinde Berger-Walliser
Kennesaw State University and University of Connecticut
Date Posted: May 10, 2017
Accepted Paper Series
16 downloads

Incl. Electronic Paper Have Estimates of Cost Stickiness Changed Across Listing Cohorts?
Thomas R. Loy and Sven Hartlieb
University of Bayreuth - Business Administration and University of Bamberg
Date Posted: May 10, 2017
Last Revised: May 11, 2017
Working Paper Series
16 downloads

Incl. Electronic Paper Stock Price Synchronicity and Material Sustainability Information
Harvard Business School Working Papers
Jyothika Grewal, Clarissa Hauptmann and George Serafeim
Harvard University, Harvard Business School, Students, Maastricht University - Department of Finance, Students and Harvard University - Harvard Business School
Date Posted: May 10, 2017
Last Revised: May 18, 2017
Working Paper Series
202 downloads

Incl. Electronic Paper Strategic Valuation Management in Private Equity Fundraising
Carsten Bienz, Charlotte Wallem Rakner and Anne Therese Samdal Rasmussen
Norwegian School of Economics (NHH), affiliation not provided to SSRN and affiliation not provided to SSRN
Date Posted: May 10, 2017
Working Paper Series
18 downloads

Do Peer Warnings Affect CEO Compensation?
Accounting Horizons, Forthcoming
Masako N. Darrough, Linna Shi and Ping Wang
City University of New York - Baruch College - Stan Ross Department of Accountancy, University of Cincinnati - Lindner College of Business and Pace University - Lubin School of Business
Date Posted: May 10, 2017
Accepted Paper Series


 

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